Re-Inventing Realities: (10 Advances in Public Interest Accounting)

"Advances in Public Interest Accounting" is a research publication with two major aims. First, it aims to provide a forum for researchers concerned with critically appraising and significantly transforming conventional accounting theory, practice, teaching and research. Second, it aims to increase the social self-awareness of accounting practitioners, educators, and researchers, encouraging them to assume a greater responsibility for the profession's social role. We seek original manuscripts exploring all facets of this broad agenda. Illustrative of these aims, authors are concerned with: expanding accounting's focus beyond the behavior of individual corporate entities, encompassing the conflicts of interest within the accounting-regulatory process and effected groups; exploring alternatives to traditional economic and sociology models, beyond conventional efficiency and profitability measures of corporate performance; recognizing and examining the influences of gender and feminist theory, class and race, on accounting practice, education, and research. They are also concerned with: incorporating the significance of accounting as a communicative practice, as social dialogue, and as a social arbiter; recognizing and examining the effect of accounting practice on environmental issues and on the externalities imposed on local and global communities; examining accounting's participation in multinational expansion, consolidations, and changing economies undergoing transformations, such as Eastern and Central Europe and the Former Soviet Union, and the European Community; and, addressing the impact of new advances in information technologies.

Table of Contents:
Accounting and the Problematique of Imperialism: Alternative Methodological Approaches to Empirical Research in Accounting in Developing Countries. (Owolabi M. Bakre). The Impact of Accounting on the Development of Writing and Numbering and the Correlation to Piaget's Experiments. (S.J. Baxendale, A.W. Faircloth). Accounting for Money: The Fair Value of Cash Assets and Deposit Liabilities. (B. Bergman). Bill and Hold Sales, Channel Stuffing, and Lots of Returns: The Effects of Revenue, Inventories and Receivables. (A.A. Cherry). The Effect of Media Publicity on Business Students Perceptions of Earnings Management. (R. Elias). Carbon Dioxide Emissions and Disclosures by Electric Utilities. (M. Freedman, B. Jaggi). Environmental Reporting and Resurrection of Social Accounting. (M. Freedman, A.J. Stagliano). The Tension between Accountors and Accountees: Evidence from the Reformed New Zealand Electricity Industry. (J. Hooks, D. Coy, H. Davey). The Economics of Accounting Crime. (F. Okcabol). Book Review of: Accounting and Emancipation: Some Critical Interventions. (T. Tinker). Reply to Critique of: Accounting and Emancipation: Some Critical Interventions. Some Good Questions, Some Inappropriate Targets? (S. Gallhofer, J. Haslam). Toppling Cultural Icons: Polish Women's Art Examines Gender and Democracy. (S. Penn).